La lenta aproximaciรณn al derecho fiscal comunitario. Una experiencia personal

AuthorJavier Lasarte Alvarez
Pages237-254
Documents and researches
https://doi.org/10.6092/issn.2036-3583/9837
Studi Tributari Europei. Vol.8 (2018)
ISSN 2036-3583
๎ˆ๎€ ๎‰๎€ณ๎Ž๎ช๎€ ๎€๎•๎ก๎’๎ต๎ƒ๎Œ๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎€๎‰ ๎€ฐ๎€ณ๎ก๎€ณ๎€ฌ๎€๎’ ๎พ๎ฃ๎€ฌ๎€๎‰ ๎€ฌ๎’๎Œ๎ฎ๎Ž๎ƒ๎ช๎€๎ก๎ƒ๎’๎™
๎ญ๎Ž๎€ ๎€ณ๎ต๎•๎€ณ๎ก๎ƒ๎€ณ๎Ž๎€ฌ๎ƒ๎€ ๎•๎€ณ๎ก๎ฃ๎’๎Ž๎€๎‰
๎„๎€๎ฑ๎ƒ๎€ณ๎ก ๎ˆ๎€๎ฃ๎€๎ก๎ช๎€ณ๎‚พ
๎‘๎€ฌ๎ช๎’๎€ค๎ก๎€ณ ๎ฌ๎บ๎“๎
Acknowledgements
๎€ฒ๎ฃ๎ช๎€ณ ๎ช๎ก๎€๎€ค๎€๎…๎’ ๎ช๎ƒ๎€ณ๎Ž๎€ณ ๎ฃ๎ฎ ๎’๎ก๎ƒ๎€ผ๎€ณ๎Ž ๎€ณ๎Ž ๎Œ๎ƒ ๎€ฌ๎’๎‰๎€๎€ค๎’๎ก๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎€๎‰ ๎€ฟ๎’๎Œ๎€ณ๎Ž๎€๎…๎€ณ ๎€ ๎Œ๎ƒ ๎€ค๎ฎ๎€ณ๎Ž ๎€๎Œ๎ƒ๎€ผ๎’ ๎„๎€๎€ฌ๎œ๎ฎ๎€ณ๎ฃ ๎‹๎€๎‰๎€๎€ณ๎ก๎€ค๎€ณ๎™
๎€ฟ๎€ ๎ฃ๎ƒ๎€ฐ๎’ ๎ท ๎ฃ๎ƒ๎€ผ๎ฎ๎€ณ ๎ฃ๎ƒ๎€ณ๎Ž๎€ฐ๎’ ๎ฎ๎Ž ๎Œ๎€๎€ผ๎Ž๎…๎พ๎€ฌ๎’ ๎•๎ก๎’๎€ธ๎€ณ๎ฃ๎’๎ก ๎ท ๎ฎ๎Ž ๎€ค๎ฎ๎€ณ๎Ž ๎•๎ก๎’๎€ธ๎€ณ๎ฃ๎ƒ๎’๎Ž๎€๎‰๎™ ๎€œ๎€ฐ๎Œ๎ƒ๎ก๎’ ๎ท ๎€ณ๎Ž๎ฑ๎ƒ๎€ฐ๎ƒ๎’ ๎–๎€ฌ๎’๎Ž ๎•๎€ณ๎€ฌ๎€๎€ฐ๎’
๎ฑ๎€ณ๎Ž๎ƒ๎€๎‰๎— ๎ฃ๎ฎ ๎€ฌ๎€๎•๎€๎€ฌ๎ƒ๎€ฐ๎€๎€ฐ ๎•๎€๎ก๎€ ๎€๎•๎ก๎€ณ๎Ž๎€ฐ๎€ณ๎ก ๎ƒ๎€ฐ๎ƒ๎’๎Œ๎€๎ฃ๎™ ๎ˆ๎€ณ ๎€๎€ณ ๎’๎…๎€ฐ๎’ ๎€ณ๎Ž ๎Œ๎ฎ๎€ฌ๎€๎€๎ฃ ๎’๎€ฌ๎€๎ฃ๎ƒ๎’๎Ž๎€ณ๎ฃ๎€ฎ ๎ท ๎€ ๎ฑ๎€ณ๎€ฌ๎€ณ๎ฃ ๎€ณ๎Ž ๎ฎ๎Ž๎€
๎Œ๎ƒ๎ฃ๎Œ๎€ ๎ก๎€ณ๎ฎ๎Ž๎ƒ๎†ฝ๎Ž๎€ฎ ๎€๎€๎€ค๎‰๎€๎ก ๎€ณ๎Ž ๎€ณ๎ฃ๎•๎€๎†ธ๎’๎‰๎€ฎ ๎€ธ๎ก๎€๎Ž๎€ฌ๎„๎ฃ๎€ฎ ๎ƒ๎Ž๎€ผ๎‰๎„๎ฃ๎€ฎ ๎ƒ๎ช๎€๎‰๎ƒ๎€๎Ž๎’ ๎ท ๎€๎‰๎€ณ๎Œ๎‚๎Ž๎ค ๎ฃ๎„ ๎œ๎ฎ๎€ณ ๎ช๎€๎Œ๎€ค๎ƒ๎„๎Ž ๎€๎€๎€ค๎‰๎€ ๎ฟ๎€๎
๎Œ๎€ณ๎Ž๎€ฌ๎’๎€ฎ ๎€๎ฎ๎Ž๎œ๎ฎ๎€ณ ๎ฃ๎ƒ๎€ณ๎Œ๎•๎ก๎€ณ ๎Œ๎€ณ ๎€๎€ณ ๎‰๎ƒ๎€ค๎ก๎€๎€ฐ๎’ ๎€ฐ๎€ณ ๎ฃ๎ฎ๎ฃ ๎ƒ๎Ž๎ช๎€ณ๎ก๎ฑ๎€ณ๎Ž๎€ฌ๎ƒ๎’๎Ž๎€ณ๎ฃ ๎€ณ๎Ž ๎€ณ๎ฃ๎ช๎€ ๎‰๎€ณ๎Ž๎€ผ๎ฎ๎€ ๎€ฌ๎ก๎…๎•๎ช๎ƒ๎€ฌ๎€๎™ ๎€ฏ๎ƒ๎ฃ๎€ณ๎Ž๎ช๎ƒ๎Œ๎’๎ฃ
๎€ฐ๎€ณ ๎Ž๎ฎ๎€ณ๎ฃ๎ช๎ก๎€ ๎ฑ๎ƒ๎ฃ๎ƒ๎†ฝ๎Ž ๎€ฐ๎€ณ ๎‰๎’๎ฃ ๎ฑ๎ƒ๎€๎…๎€ณ๎ฃ ๎ท ๎‰๎’๎ฃ ๎€๎€ณ๎ก๎’๎•๎ฎ๎€ณ๎ก๎ช๎’๎ฃ๎™ ๎€ซ๎’๎Œ๎•๎€๎ก๎ช๎ƒ๎Œ๎’๎ฃ ๎€ฐ๎’๎ฃ ๎€๎ช๎ก๎€๎€ฌ๎€ฌ๎ƒ๎’๎Ž๎€ณ๎ฃ ๎ƒ๎Ž๎€ณ๎ฑ๎ƒ๎ช๎€๎€ค๎‰๎€ณ๎ฃ๎€ญ ๎€ณ๎‰ ๎€ฏ๎€ณ๎
๎ก๎€ณ๎€ฌ๎€๎’ ๎ฉ๎ก๎ƒ๎€ค๎ฎ๎ช๎€๎ก๎ƒ๎’ ๎ท ๎‰๎€ ๎€ฟ๎ƒ๎ฃ๎ช๎’๎ก๎ƒ๎€๎™ ๎”๎€ณ๎ก๎’ ๎Œ๎€ณ ๎‰๎‰๎€ณ๎ฑ๎€ ๎Œ๎ฎ๎€ฌ๎€๎€ ๎ฑ๎€ณ๎Ž๎ช๎€๎…๎€ ๎€ณ๎Ž ๎€ณ๎‰ ๎€ฌ๎’๎Ž๎’๎€ฌ๎ƒ๎Œ๎ƒ๎€ณ๎Ž๎ช๎’ ๎€ฐ๎€ณ ๎‰๎€ ๎พ๎ฃ๎€ฌ๎€๎‰๎ƒ๎€ฐ๎€๎€ฐ
๎€ณ๎ฎ๎ก๎’๎•๎€ณ๎€๎™ ๎”๎’๎ก ๎€ณ๎ฃ๎’ ๎Œ๎€ณ ๎€ฐ๎€ณ๎€ฌ๎ƒ๎€ฐ๎’ ๎€ ๎€ณ๎ฃ๎€ฌ๎ก๎ƒ๎€ค๎ƒ๎ก ๎€ณ๎ฃ๎ช๎€๎ฃ ๎•๎‚๎€ผ๎ƒ๎Ž๎€๎ฃ ๎ก๎€ณ๎‰๎€๎ช๎€๎Ž๎€ฐ๎’ ๎Œ๎ƒ ๎‰๎€๎ก๎€ผ๎€ ๎Œ๎€๎ก๎€ฌ๎€๎€ ๎€๎€๎€ฌ๎ƒ๎€ ๎‰๎€ ๎Ž๎’๎ก๎Œ๎€๎ช๎ƒ๎ฑ๎€
๎€ฌ๎’๎Œ๎ฎ๎Ž๎ƒ๎ช๎€๎ก๎ƒ๎€ ๎•๎€๎ก๎€ ๎œ๎ฎ๎€ณ ๎ฃ๎€ณ๎€ ๎€ฌ๎’๎Œ๎•๎ก๎€ณ๎Ž๎ฃ๎ƒ๎ฑ๎’ ๎€ฌ๎’๎Ž ๎Œ๎ƒ๎ฃ ๎‰๎ƒ๎Œ๎ƒ๎ช๎€๎€ฌ๎ƒ๎’๎Ž๎€ณ๎ฃ ๎€ณ๎Ž ๎€ณ๎ฃ๎€ ๎Œ๎€๎ช๎€ณ๎ก๎ƒ๎€๎™ ๎‹๎€ณ ๎ก๎€ณ๎Œ๎ƒ๎ช๎’ ๎€ ๎๎ฎ๎€ณ๎ฑ๎€
๎€ท๎ƒ๎ฃ๎€ฌ๎€๎‰๎ƒ๎€ฐ๎€๎€ฐ๎™ ๎€ฒ๎ฃ๎ช๎ฎ๎€ฐ๎ƒ๎’๎ฃ ๎€ณ๎Ž ๎€๎’๎Œ๎€ณ๎Ž๎€๎…๎€ณ ๎€ ๎„๎€๎€ฌ๎œ๎ฎ๎€ณ๎ฃ ๎‹๎€๎‰๎€๎€ณ๎ก๎€ค๎€ณ๎€ฎ ๎€ฏ๎ƒ๎ก๎€ณ๎€ฌ๎ช๎’๎ก๎€ณ๎ฃ ๎€ฟ๎’๎ท๎’๎ฃ๎€ฎ ๎€ซ๎™๎€ฎ ๎€ป๎€๎ก๎€ฌ๎…๎€ ๎๎’๎ฑ๎’๎€๎€ฎ ๎€ซ๎™๎€ฎ
๎€ท๎€ณ๎ก๎Ž๎‚๎Ž๎€ฐ๎€ณ๎น๎€ฎ ๎„๎™ ๎€œ๎™๎€ฎ ๎‚๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎ช๎’ ๎€ซ๎’๎‰๎’๎Œ๎€ค๎ƒ๎€๎Ž๎’ ๎€ฐ๎€ณ ๎€ฏ๎€ณ๎ก๎€ณ๎€ฌ๎€๎’ ๎ฉ๎ก๎ƒ๎€ค๎ฎ๎ช๎€๎ก๎ƒ๎’๎€ฎ ๎ฌ๎บ๎“๎ฅ๎€ฎ ๎ฃ๎’๎€ค๎ก๎€ณ ๎€ฌ๎ฎ๎ท๎’ ๎ช๎€ณ๎ต๎ช๎’ ๎€๎€ณ ๎€๎€ณ๎€ฌ๎€๎’
๎ฑ๎€๎ก๎ƒ๎€๎ฃ ๎Œ๎’๎€ฐ๎ƒ๎พ๎€ฌ๎€๎€ฌ๎ƒ๎’๎Ž๎€ณ๎ฃ ๎ท ๎€๎†ธ๎€๎€ฐ๎ƒ๎€ฐ๎’๎ฃ๎™
๎€ฒ๎‰ ๎ฌ๎€น ๎€ฐ๎€ณ ๎Œ๎€๎ก๎น๎’ ๎€ฐ๎€ณ ๎“๎๎€น๎ฅ ๎‰๎’๎ฃ ๎€ฐ๎ƒ๎€ผ๎Ž๎€๎ช๎€๎ก๎ƒ๎’๎ฃ ๎•๎’๎‰๎…๎ช๎ƒ๎€ฌ๎’๎ฃ ๎€ฐ๎€ณ ๎€œ๎‰๎€ณ๎Œ๎€๎Ž๎ƒ๎€๎€ฎ ๎€ฃ๎„๎‰๎€ผ๎ƒ๎€ฌ๎€๎€ฎ ๎€ท๎ก๎€๎Ž๎€ฌ๎ƒ๎€๎€ฎ ๎€ฟ๎’๎‰๎€๎Ž๎€ฐ๎€๎€ฎ ๎‚๎ช๎€๎‰๎ƒ๎€
๎ท ๎ˆ๎ฎ๎ต๎€ณ๎Œ๎€ค๎ฎ๎ก๎€ผ๎’ ๎พ๎ก๎Œ๎€๎ก๎’๎Ž ๎‰๎’๎ฃ ๎‰๎‰๎€๎Œ๎€๎€ฐ๎’๎ฃ ๎ฉ๎ก๎€๎ช๎€๎€ฐ๎’๎ฃ ๎€ฐ๎€ณ ๎ ๎’๎Œ๎€๎€ฎ ๎€ณ๎‰ ๎•๎ก๎ƒ๎Œ๎€ณ๎ก๎’ ๎€ฐ๎€ณ ๎‰๎’๎ฃ ๎€ฌ๎ฎ๎€๎‰๎€ณ๎ฃ ๎€ณ๎ก๎€ ๎€ณ๎‰ ๎ฉ๎ก๎€๎ช๎€๎€ฐ๎’
๎€ซ๎’๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎ช๎ƒ๎ฑ๎’ ๎€ฐ๎€ณ ๎‰๎€ ๎€ซ๎’๎Œ๎ฎ๎Ž๎ƒ๎€ฐ๎€๎€ฐ ๎€ฒ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎€ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€ ๎–๎€ซ๎€ฒ๎€ฒ๎—๎ค ๎€ณ๎‰ ๎ฃ๎€ณ๎€ผ๎ฎ๎Ž๎€ฐ๎’๎€ฎ ๎€ณ๎‰ ๎ฉ๎ก๎€๎ช๎€๎€ฐ๎’ ๎ฃ๎’๎€ค๎ก๎€ณ ๎‰๎€ ๎€ซ๎’๎Œ๎ฎ๎Ž๎ƒ๎
๎€ฐ๎€๎€ฐ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€ ๎€ฐ๎€ณ ๎‰๎€ ๎€ฒ๎Ž๎€ณ๎ก๎€ผ๎…๎€ ๎€œ๎ช๎†ฝ๎Œ๎ƒ๎€ฌ๎€ ๎–๎€ฒ๎ญ๎ ๎€œ๎ฉ๎‘๎‹๎—๎™ ๎€œ๎Œ๎€ค๎’๎ฃ ๎€ณ๎Ž๎ช๎ก๎€๎ก๎’๎Ž ๎€ณ๎Ž ๎ฑ๎ƒ๎€ผ๎’๎ก ๎€ณ๎‰ ๎“ ๎€ฐ๎€ณ ๎€ณ๎Ž๎€ณ๎ก๎’ ๎€ฐ๎€ณ ๎“๎๎€น๎€ด๎™
๎”๎ก๎€ณ๎ฑ๎ƒ๎€๎Œ๎€ณ๎Ž๎ช๎€ณ๎€ฎ ๎€ณ๎‰ ๎“๎€ด ๎€ฐ๎€ณ ๎€๎€ค๎ก๎ƒ๎‰ ๎€ฐ๎€ณ ๎“๎๎€น๎“๎€ฎ ๎€ณ๎ฃ๎’๎ฃ ๎Œ๎ƒ๎ฃ๎Œ๎’๎ฃ ๎€ฒ๎ฃ๎ช๎€๎€ฐ๎’๎ฃ ๎€๎€๎€ค๎…๎€๎Ž ๎ฃ๎ฎ๎ฃ๎€ฌ๎ก๎ƒ๎ช๎’ ๎€ณ๎‰ ๎ฉ๎ก๎€๎ช๎€๎€ฐ๎’ ๎•๎’๎ก ๎€ณ๎‰ ๎œ๎ฎ๎€ณ
๎ฃ๎€ณ ๎€ฌ๎ก๎€ณ๎€๎€ค๎€ ๎‰๎€ ๎€ซ๎’๎Œ๎ฎ๎Ž๎ƒ๎€ฐ๎€๎€ฐ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€ ๎€ฐ๎€ณ๎‰ ๎€ซ๎€๎ก๎€ค๎†ฝ๎Ž ๎ท ๎€ฐ๎€ณ๎‰ ๎€œ๎€ฌ๎€ณ๎ก๎’ ๎–๎€ซ๎€ฒ๎€ซ๎€œ๎—๎€ฎ ๎œ๎ฎ๎€ณ ๎€ณ๎Ž๎ช๎ก๎†ฝ ๎€ณ๎Ž ๎ฑ๎ƒ๎€ผ๎’๎ก ๎€ณ๎‰ ๎ฌ๎ซ ๎€ฐ๎€ณ ๎…๎ฎ๎
๎Ž๎ƒ๎’ ๎€ฐ๎€ณ ๎“๎๎€น๎ฌ๎™ ๎€ฒ๎ฃ๎ช๎’๎ฃ ๎ช๎ก๎€ณ๎ฃ ๎€๎€ฌ๎ฎ๎€ณ๎ก๎€ฐ๎’๎ฃ ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎€ฌ๎ƒ๎’๎Ž๎€๎‰๎€ณ๎ฃ ๎€ฐ๎€ณ ๎€๎‰๎ช๎’๎ฃ ๎ฑ๎ฎ๎€ณ๎‰๎’๎ฃ ๎ฃ๎’๎€ค๎ก๎€ณ ๎‰๎€๎ฃ ๎€ซ๎’๎Œ๎ฎ๎Ž๎ƒ๎€ฐ๎€๎€ฐ๎€ณ๎ฃ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎ฃ
๎€ฌ๎’๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎ท๎€ณ๎ก๎’๎Ž ๎‰๎€๎ฃ ๎ฃ๎€ณ๎Œ๎ƒ๎‰๎‰๎€๎ฃ ๎€ฐ๎€ณ ๎‰๎€ ๎ญ๎Ž๎ƒ๎†ฝ๎Ž ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€ ๎€๎€ฌ๎ช๎ฎ๎€๎‰๎™
๎€ซ๎’๎Œ๎€ณ๎Ž๎€ฌ๎„ ๎‰๎€ ๎ˆ๎ƒ๎€ฌ๎€ณ๎Ž๎€ฌ๎ƒ๎€๎ช๎ฎ๎ก๎€ ๎€ฐ๎€ณ ๎€ฏ๎€ณ๎ก๎€ณ๎€ฌ๎€๎’ ๎€ณ๎Ž ๎‰๎€ ๎ญ๎Ž๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎€ฐ๎€๎€ฐ ๎€ฐ๎€ณ ๎ข๎€ณ๎ฑ๎ƒ๎‰๎‰๎€ ๎€ณ๎Ž ๎’๎€ฌ๎ช๎ฎ๎€ค๎ก๎€ณ ๎€ฐ๎€ณ ๎€ณ๎ฃ๎€ณ ๎Œ๎ƒ๎ฃ๎Œ๎’ ๎€๎†ธ๎’
๎“๎๎€น๎ฅ ๎ท ๎‰๎€ ๎พ๎Ž๎€๎‰๎ƒ๎€ฌ๎„ ๎€ณ๎Ž ๎…๎ฎ๎Ž๎ƒ๎’ ๎€ฐ๎€ณ ๎“๎๎ฆ๎ฌ๎™ ๎€ฏ๎ฎ๎ก๎€๎Ž๎ช๎€ณ ๎€ณ๎ฃ๎ช๎’๎ฃ ๎€ฌ๎ƒ๎Ž๎€ฌ๎’ ๎€ฌ๎ฎ๎ก๎ฃ๎’๎ฃ ๎€ณ๎Ž ๎‰๎€ ๎€ท๎€๎€ฌ๎ฎ๎‰๎ช๎€๎€ฐ ๎Ž๎’ ๎ก๎€ณ๎€ฌ๎ƒ๎€ค๎… ๎Ž๎ƒ๎Ž๎€ผ๎ฎ๎Ž๎€ ๎€ณ๎Ž๎
๎ฃ๎€ณ๎†ธ๎€๎Ž๎น๎€ ๎ฃ๎’๎€ค๎ก๎€ณ ๎‰๎€๎ฃ ๎€ซ๎’๎Œ๎ฎ๎Ž๎ƒ๎€ฐ๎€๎€ฐ๎€ณ๎ฃ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎ฃ๎€ฎ ๎‰๎€ ๎•๎ก๎ƒ๎Œ๎€ณ๎ก๎€ ๎€ฐ๎€ณ ๎‰๎€๎ฃ ๎€ฌ๎ฎ๎€๎‰๎€ณ๎ฃ ๎€ณ๎ก๎€ ๎€ฐ๎€ณ๎ฃ๎ƒ๎€ผ๎Ž๎€๎€ฐ๎€ ๎€๎€๎€ค๎ƒ๎ช๎ฎ๎€๎‰๎Œ๎€ณ๎Ž๎ช๎€ณ
๎€ณ๎Ž ๎Ž๎ฎ๎€ณ๎ฃ๎ช๎ก๎’ ๎•๎€๎…๎ฃ ๎€ฌ๎’๎Œ๎’ ๎ˆ’๎‹๎€ณ๎ก๎€ฌ๎€๎€ฐ๎’ ๎€ซ๎’๎Œ๎‰ก๎Ž๎ˆ“ ๎’ ๎ˆ’๎‹๎€ณ๎ก๎€ฌ๎€๎€ฐ๎’ ๎€ซ๎’๎Œ๎‰ก๎Ž ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎’๎ˆ“๎™ ๎‹๎ƒ ๎ฑ๎ƒ๎€ฐ๎€ ๎€ฌ๎’๎Œ๎’ ๎€๎‰๎ฎ๎Œ๎Ž๎’ ๎ช๎ก๎€๎Ž๎ฃ๎
๎€ฌ๎ฎ๎ก๎ก๎…๎€ ๎€๎‰ ๎Œ๎ƒ๎ฃ๎Œ๎’ ๎ช๎ƒ๎€ณ๎Œ๎•๎’ ๎œ๎ฎ๎€ณ ๎‰๎€ ๎•๎ก๎ƒ๎Œ๎€ณ๎ก๎€ ๎€ณ๎ช๎€๎•๎€ ๎€ฐ๎€ณ ๎‰๎€ ๎Ž๎ฎ๎€ณ๎ฑ๎€ ๎€ฒ๎ฎ๎ก๎’๎•๎€๎™ ๎”๎€ณ๎ก๎’ ๎€ณ๎ก๎€๎Ž ๎ฑ๎ƒ๎€ฐ๎€๎ฃ ๎•๎€๎ก๎€๎‰๎€ณ๎‰๎€๎ฃ ๎ช๎€๎Ž
๎€๎‰๎€ณ๎…๎€๎€ฐ๎€๎ฃ ๎œ๎ฎ๎€ณ ๎Ž๎ฎ๎Ž๎€ฌ๎€ ๎ฃ๎€ณ ๎€ณ๎Ž๎€ฌ๎’๎Ž๎ช๎ก๎€๎ก๎’๎Ž ๎Ž๎ƒ ๎ฃ๎€ณ ๎€ฐ๎ƒ๎ฑ๎ƒ๎ฃ๎€๎ก๎’๎Ž ๎€ณ๎Ž๎ช๎ก๎€ณ ๎ฃ๎…๎ค ๎ƒ๎€ค๎€๎Ž ๎•๎’๎ก ๎ฎ๎Ž๎’ ๎ท ๎’๎ช๎ก๎’ ๎‰๎€๎€ฐ๎’ ๎€ฐ๎€ณ ๎‰๎’๎ฃ ๎”๎ƒ๎ก๎ƒ๎Ž๎€ณ๎’๎ฃ๎™
๎ข๎†ฝ๎‰๎’ ๎€ฌ๎’๎Ž๎ฃ๎ƒ๎€ผ๎’ ๎ก๎€ณ๎€ฌ๎’๎ก๎€ฐ๎€๎ก ๎œ๎ฎ๎€ณ ๎€ณ๎‰ ๎•๎ก๎’๎€ธ๎€ณ๎ฃ๎’๎ก ๎€ฐ๎€ณ ๎€ฏ๎€ณ๎ก๎€ณ๎€ฌ๎€๎’ ๎‚๎Ž๎ช๎€ณ๎ก๎Ž๎€๎€ฌ๎ƒ๎’๎Ž๎€๎‰๎€ฎ ๎Œ๎ƒ ๎€ค๎ฎ๎€ณ๎Ž ๎€๎Œ๎ƒ๎€ผ๎’ ๎„๎ฎ๎€๎Ž ๎€œ๎Ž๎ช๎’๎Ž๎ƒ๎’ ๎€ซ๎€๎
๎ก๎ก๎ƒ๎‰๎‰๎’ ๎–๎œ๎ฎ๎€ณ ๎ฑ๎€ณ๎ƒ๎Ž๎ช๎€ณ ๎€๎†ธ๎’๎ฃ ๎Œ๎‚๎ฃ ๎ช๎€๎ก๎€ฐ๎€ณ ๎ฃ๎€ณ ๎ƒ๎Ž๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ก๎…๎€ ๎€๎‰ ๎ฉ๎ก๎ƒ๎€ค๎ฎ๎Ž๎€๎‰ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎’ ๎€ฐ๎€ณ ๎€ฏ๎€ณ๎ก๎€ณ๎€ฌ๎€๎’๎ฃ ๎€ฟ๎ฎ๎Œ๎€๎Ž๎’๎ฃ ๎€ฐ๎€ณ
๎€ฒ๎ฃ๎ช๎ก๎€๎ฃ๎€ค๎ฎ๎ก๎€ผ๎’๎— ๎€๎ƒ๎น๎’ ๎€๎‰๎€ผ๎ฎ๎Ž๎€๎ฃ ๎€๎‰๎ฎ๎ฃ๎ƒ๎’๎Ž๎€ณ๎ฃ ๎€ ๎€ณ๎ฃ๎€๎ฃ ๎Ž๎ฎ๎€ณ๎ฑ๎€๎ฃ ๎ƒ๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎€ฌ๎ƒ๎’๎Ž๎€ณ๎ฃ ๎€ณ๎Ž ๎ฃ๎ฎ๎ฃ ๎€ฌ๎‰๎€๎ฃ๎€ณ๎ฃ ๎ฃ๎’๎€ค๎ก๎€ณ ๎‰๎€๎ฃ ๎€ธ๎ฎ๎€ณ๎Ž๎ช๎€ณ๎ฃ ๎€ฐ๎€ณ๎‰
๎€ฏ๎€ณ๎ก๎€ณ๎€ฌ๎€๎’ ๎‚๎Ž๎ช๎€ณ๎ก๎Ž๎€๎€ฌ๎ƒ๎’๎Ž๎€๎‰๎™ ๎ˆ๎’ ๎€ฐ๎€ณ๎Œ๎‚๎ฃ๎€ฎ ๎ฃ๎ƒ๎Œ๎•๎‰๎€ณ๎ฃ ๎Œ๎€ณ๎Ž๎€ฌ๎ƒ๎’๎Ž๎€ณ๎ฃ ๎€ฐ๎€ณ ๎€ฐ๎ƒ๎€ฌ๎€๎€๎ฃ ๎€ซ๎’๎Œ๎ฎ๎Ž๎ƒ๎€ฐ๎€๎€ฐ๎€ณ๎ฃ ๎€ณ๎Ž ๎‰๎€๎ฃ ๎€ฌ๎’๎Ž๎ฑ๎€ณ๎ก๎ฃ๎€๎€ฌ๎ƒ๎’๎Ž๎€ณ๎ฃ
๎€ณ๎Ž๎ช๎ก๎€ณ ๎•๎ก๎’๎€ธ๎€ณ๎ฃ๎’๎ก๎€ณ๎ฃ ๎€๎‰ ๎Œ๎€๎ก๎€ผ๎€ณ๎Ž ๎€ฐ๎€ณ ๎‰๎’๎ฃ ๎•๎ก๎’๎€ผ๎ก๎€๎Œ๎€๎ฃ ๎€ฐ๎€ณ ๎‰๎€๎ฃ ๎€ฐ๎ƒ๎ฃ๎€ฌ๎ƒ๎•๎‰๎ƒ๎Ž๎€๎ฃ๎™
๎€ฒ๎‰ ๎•๎’๎€ฐ๎€ณ๎ก ๎œ๎ฎ๎€ณ ๎€ฌ๎’๎Ž๎€ฌ๎€ณ๎Ž๎ช๎ก๎€๎€ค๎€ ๎€ณ๎‰ ๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰ ๎€ท๎ก๎€๎Ž๎€ฌ๎’ ๎€๎€๎€ค๎…๎€ ๎ฃ๎€๎‰๎ƒ๎€ฐ๎’ ๎ƒ๎Ž๎€ฐ๎€ณ๎Œ๎Ž๎€ณ ๎€ฐ๎€ณ๎‰ ๎€๎…๎ฎ๎ฃ๎ช๎€ณ ๎€ณ๎ฎ๎ก๎’๎•๎€ณ๎’ ๎ช๎ก๎€๎ฃ ๎‰๎€ ๎ข๎€ณ๎€ผ๎ฎ๎Ž๎
๎€ฐ๎€ ๎€ป๎ฎ๎€ณ๎ก๎ก๎€ ๎‹๎ฎ๎Ž๎€ฐ๎ƒ๎€๎‰ ๎ท ๎€ผ๎’๎€ค๎€ณ๎ก๎Ž๎€๎€ค๎€ ๎€ฌ๎’๎Ž ๎ฎ๎Ž ๎Œ๎’๎€ฐ๎€ณ๎‰๎’ ๎•๎’๎‰๎…๎ช๎ƒ๎€ฌ๎’ ๎ท ๎€ณ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎’ ๎€๎ฎ๎ช๎†ฝ๎€ฌ๎ช๎’๎Ž๎’ ๎ท ๎€๎ฎ๎ช๎‚๎ก๎œ๎ฎ๎ƒ๎€ฌ๎’ ๎œ๎ฎ๎€ณ๎€ฎ
๎€๎‰ ๎•๎€๎ก๎€ณ๎€ฌ๎€ณ๎ก๎€ฎ ๎Ž๎’๎ฃ ๎ก๎€ณ๎ฃ๎€ผ๎ฎ๎€๎ก๎€ฐ๎€๎€ค๎€ ๎€ฐ๎€ณ ๎‰๎€ ๎€ฌ๎’๎Ž๎ช๎€๎Œ๎ƒ๎Ž๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎•๎ก๎’๎€ฌ๎€ณ๎€ฐ๎€ณ๎Ž๎ช๎€ณ ๎€ฐ๎€ณ๎‰ ๎ก๎€ณ๎ฃ๎ช๎’ ๎€ฐ๎€ณ๎‰ ๎Œ๎ฎ๎Ž๎€ฐ๎’ ๎€ฐ๎€ณ๎Œ๎’๎€ฌ๎ก๎‚๎ช๎ƒ๎€ฌ๎’๎ค ๎Œ๎ƒ
๎‚พ๎ญ๎Ž๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎€ฐ๎€๎€ฐ ๎”๎€๎€ค๎‰๎’ ๎€ฐ๎€ณ ๎‘๎‰๎€๎ฑ๎ƒ๎€ฐ๎€ณ๎€ฐ๎€ณ ๎ข๎€ณ๎ฑ๎ƒ๎‰๎‰๎€ ๎–๎ข๎•๎€๎ƒ๎Ž๎—๎ค ๏ƒ ๎…๎‰๎€๎ฃ๎€๎‰๎ฑ๎€ข๎ฎ๎•๎’๎™๎€ณ๎ฃ
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III ๎† 9
La lenta aproximaci๎Šฌn al derecho ๎†ผscal comunitario STE. Vol.8 (2018)
๎•๎ก๎’๎Œ๎’๎€ฌ๎ƒ๎†ฝ๎Ž ๎€๎€ฌ๎€๎€ฐ๎„๎Œ๎ƒ๎€ฌ๎€๎€ฎ ๎€ฐ๎€ณ๎€ค๎ƒ๎€ฐ๎€๎Œ๎€ณ๎Ž๎ช๎€ณ ๎•๎ก๎’๎ช๎€ณ๎€ผ๎ƒ๎€ฐ๎€๎€ฎ ๎œ๎ฎ๎€ณ๎€ฐ๎†ฝ ๎€๎ท๎ฎ๎Ž๎€ ๎ท ๎€๎€ค๎ฃ๎ช๎ƒ๎Ž๎€ณ๎Ž๎ช๎€ณ ๎€ฐ๎€ณ ๎€ฌ๎’๎Ž๎’๎€ฌ๎ƒ๎Œ๎ƒ๎€ณ๎Ž๎ช๎’๎ฃ ๎€ณ ๎ƒ๎Ž๎€ฌ๎‰๎ฎ๎
๎ฃ๎’ ๎€ฐ๎€ณ ๎Ž๎’๎ช๎ƒ๎€ฌ๎ƒ๎€๎ฃ ๎ฃ๎’๎€ค๎ก๎€ณ ๎€ณ๎ฃ๎€ ๎Ž๎ฎ๎€ณ๎ฑ๎€ ๎ก๎€ณ๎€๎‰๎ƒ๎€ฐ๎€๎€ฐ ๎€ฌ๎’๎Ž๎ช๎ƒ๎Ž๎€ณ๎Ž๎ช๎€๎‰ ๎•๎’๎‰๎…๎ช๎ƒ๎€ฌ๎€๎€ฎ ๎€ณ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎€ ๎ท ๎…๎ฎ๎ก๎…๎€ฐ๎ƒ๎€ฌ๎€๎™ ๎€œ๎‰ก๎Ž ๎•๎€๎ฃ๎€๎ก๎…๎€๎Ž
๎€๎‰๎€ผ๎ฎ๎Ž๎’๎ฃ ๎€๎†ธ๎’๎ฃ ๎€๎Ž๎ช๎€ณ๎ฃ ๎€ฐ๎€ณ ๎œ๎ฎ๎€ณ ๎‰๎’๎ฃ ๎…๎†ฝ๎ฑ๎€ณ๎Ž๎€ณ๎ฃ ๎œ๎ฎ๎€ณ ๎ฃ๎€ณ ๎ƒ๎Ž๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ก๎’๎Ž ๎€ฌ๎’๎Œ๎’ ๎•๎ก๎’๎€ธ๎€ณ๎ฃ๎’๎ก๎€ณ๎ฃ ๎€๎ท๎ฎ๎€ฐ๎€๎Ž๎ช๎€ณ๎ฃ ๎€ฐ๎€ณ ๎€ฏ๎€ณ๎ก๎€ณ๎€ฌ๎€๎’
๎‚๎Ž๎ช๎€ณ๎ก๎Ž๎€๎€ฌ๎ƒ๎’๎Ž๎€๎‰ ๎€ฌ๎’๎Œ๎€ณ๎Ž๎น๎€๎ก๎€๎Ž ๎€ ๎€ณ๎‰๎€๎€ค๎’๎ก๎€๎ก ๎‰๎€๎ฃ ๎•๎ก๎ƒ๎Œ๎€ณ๎ก๎€๎ฃ ๎ช๎€ณ๎ฃ๎ƒ๎ฃ ๎€ฐ๎’๎€ฌ๎ช๎’๎ก๎€๎‰๎€ณ๎ฃ ๎ฃ๎’๎€ค๎ก๎€ณ ๎ช๎€ณ๎Œ๎€๎ฃ ๎€ณ๎ฎ๎ก๎’๎•๎€ณ๎’๎ฃ๎€ฎ ๎ก๎€ณ๎€ผ๎ฎ๎‰๎€๎
๎€ฐ๎’๎ฃ ๎•๎’๎ก ๎Ž๎’๎ก๎Œ๎€๎ฃ ๎Ž๎’ ๎ฑ๎ƒ๎€ผ๎€ณ๎Ž๎ช๎€ณ๎ฃ ๎€ณ๎Ž๎ช๎’๎Ž๎€ฌ๎€ณ๎ฃ ๎€ณ๎Ž ๎€ฒ๎ฃ๎•๎€๎†ธ๎€๎™ ๎ˆ๎’๎ฃ ๎•๎‰๎€๎Ž๎€ณ๎ฃ ๎€ฐ๎€ณ ๎€ณ๎ฃ๎ช๎ฎ๎€ฐ๎ƒ๎’๎ฃ ๎ฎ๎Ž๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎ช๎€๎ก๎ƒ๎’๎ฃ ๎Ž๎ฎ๎Ž๎€ฌ๎€ ๎ฑ๎ƒ๎ฑ๎€ณ๎Ž
๎€๎‰๎€ณ๎…๎€๎€ฐ๎’๎ฃ ๎€ฐ๎€ณ ๎‰๎€ ๎•๎’๎‰๎…๎ช๎ƒ๎€ฌ๎€๎™
๎€ฒ๎ฃ ๎€ฌ๎ƒ๎€ณ๎ก๎ช๎’ ๎œ๎ฎ๎€ณ ๎€ ๎‰๎€ ๎€๎‰๎ช๎ฎ๎ก๎€ ๎€ฐ๎€ณ ๎“๎๎€น๎ ๎€ณ๎‰ ๎ก๎„๎€ผ๎ƒ๎Œ๎€ณ๎Ž ๎€ฌ๎€๎Œ๎€ค๎ƒ๎†ฝ ๎’๎€ฎ ๎€๎‰ ๎Œ๎€ณ๎Ž๎’๎ฃ๎€ฎ ๎•๎€๎ก๎€ณ๎€ฌ๎…๎€ ๎œ๎ฎ๎€ณ ๎ƒ๎€ค๎€ ๎€ ๎€ฌ๎€๎Œ๎€ค๎ƒ๎€๎ก๎™ ๎”๎€ณ๎ก๎’๎€ณ๎ฃ๎€
๎€๎•๎€ณ๎ก๎ช๎ฎ๎ก๎€ ๎Ž๎’ ๎ฃ๎€ณ ๎€๎ƒ๎น๎’ ๎Œ๎ƒ๎ก๎€๎Ž๎€ฐ๎’ ๎€ ๎€ฒ๎ฎ๎ก๎’๎•๎€ ๎ฃ๎ƒ๎Ž๎’ ๎€ ๎€ฒ๎ฃ๎ช๎€๎€ฐ๎’๎ฃ ๎ญ๎Ž๎ƒ๎€ฐ๎’๎ฃ ๎ท ๎€ ๎ฃ๎ฎ ๎ƒ๎Ž๎ช๎€ณ๎ก๎„๎ฃ ๎€ณ๎Ž ๎ช๎€ณ๎Ž๎€ณ๎ก ๎€ค๎€๎ฃ๎€ณ๎ฃ ๎Œ๎ƒ๎‰๎ƒ๎ช๎€๎ก๎€ณ๎ฃ
๎€ณ๎Ž ๎Ž๎ฎ๎€ณ๎ฃ๎ช๎ก๎’ ๎ช๎€ณ๎ก๎ก๎ƒ๎ช๎’๎ก๎ƒ๎’ ๎•๎€ณ๎Ž๎ƒ๎Ž๎ฃ๎ฎ๎‰๎€๎ก๎™ ๎๎€๎€ฐ๎€ ๎Œ๎€ณ๎Ž๎’๎ฃ ๎œ๎ฎ๎€ณ ๎€ณ๎‰ ๎”๎ก๎€ณ๎ฃ๎ƒ๎€ฐ๎€ณ๎Ž๎ช๎€ณ ๎€ฒ๎ƒ๎ฃ๎€ณ๎Ž๎€๎’๎ณ๎€ณ๎ก ๎‰๎‰๎€ณ๎€ผ๎†ฝ ๎€ ๎€ฒ๎ฃ๎•๎€๎†ธ๎€ ๎€ณ๎Ž
๎€ฐ๎ƒ๎€ฌ๎ƒ๎€ณ๎Œ๎€ค๎ก๎€ณ ๎€ฐ๎€ณ ๎€ณ๎ฃ๎€ณ ๎€๎†ธ๎’ ๎ท ๎•๎€๎ฃ๎€ณ๎†ฝ ๎ฃ๎ฎ ๎€๎Œ๎•๎‰๎ƒ๎€ ๎ฃ๎’๎Ž๎ก๎ƒ๎ฃ๎€ ๎€ฐ๎€ณ ๎€ฌ๎ฎ๎†ธ๎’ ๎•๎’๎‰๎…๎ช๎ƒ๎€ฌ๎’ ๎…๎ฎ๎Ž๎ช๎’ ๎€๎‰ ๎€๎€ฐ๎ฎ๎ฃ๎ช๎’ ๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰๎™ ๎€ฒ๎‰ ๎€ฐ๎ƒ๎ก๎ƒ๎€ผ๎€ณ๎Ž๎ช๎€ณ
๎Œ๎‚๎ฃ ๎ก๎€ณ๎‰๎€ณ๎ฑ๎€๎Ž๎ช๎€ณ ๎€ฐ๎€ณ๎‰ ๎ก๎€ณ๎ฃ๎ช๎’ ๎€ฐ๎€ณ๎‰ ๎Œ๎ฎ๎Ž๎€ฐ๎’ ๎’๎€ฌ๎€ฌ๎ƒ๎€ฐ๎€ณ๎Ž๎ช๎€๎‰ ๎ฑ๎€ณ๎Ž๎…๎€ ๎€ ๎ฑ๎ƒ๎ฃ๎ƒ๎ช๎€๎ก๎Ž๎’๎ฃ๎™ ๎€ฒ๎Ž ๎€ฒ๎‰ ๎”๎€๎ก๎€ฐ๎’๎€ธ๎ฎ๎€ณ ๎ฎ๎Ž๎€ ๎€ฐ๎ฎ๎‰๎€ฌ๎€ณ ๎๎€๎ฑ๎ƒ๎€ฐ๎€๎€ฐ๎™
๎€ฒ๎Ž ๎€ณ๎ฃ๎€ณ ๎Œ๎ƒ๎ฃ๎Œ๎’ ๎€๎†ธ๎’ ๎€๎ฎ๎€ค๎’ ๎’๎ช๎ก๎’ ๎ฃ๎ƒ๎€ผ๎Ž๎’ ๎€ฐ๎€ณ ๎€ฌ๎€๎Œ๎€ค๎ƒ๎’๎€ญ ๎€ณ๎‰ ๎”๎‰๎€๎Ž ๎€ฐ๎€ณ ๎€ฒ๎ฃ๎ช๎€๎€ค๎ƒ๎‰๎ƒ๎น๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎–๎€ฐ๎€ณ๎‰ ๎œ๎ฎ๎€ณ ๎€๎ก๎ก๎€๎Ž๎€ฌ๎€๎ก๎…๎€๎Ž ๎Œ๎‚๎ฃ
๎ช๎€๎ก๎€ฐ๎€ณ ๎‰๎’๎ฃ ๎”๎‰๎€๎Ž๎€ณ๎ฃ ๎€ฐ๎€ณ ๎€ฏ๎€ณ๎ฃ๎€๎ก๎ก๎’๎‰๎‰๎’๎—๎™ ๎€ฒ๎‰ ๎Œ๎ƒ๎ช๎’ ๎€ฐ๎€ณ ๎‰๎€ ๎€๎ฎ๎ช๎€๎ก๎œ๎ฎ๎…๎€๎€ฎ ๎€ณ๎‰ ๎€ฐ๎€ณ๎ฃ๎€ผ๎’๎€ค๎ƒ๎€ณ๎ก๎Ž๎’ ๎€ณ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎’ ๎ท ๎ฎ๎Ž๎€ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎€ฌ๎ƒ๎†ฝ๎Ž
๎€๎€ฐ๎ฎ๎€๎Ž๎€ณ๎ก๎€ ๎€๎ก๎€ค๎ƒ๎ช๎ก๎€๎ก๎ƒ๎€ ๎–๎œ๎ฎ๎€ณ ๎ช๎€๎Ž๎ช๎’ ๎€ค๎€ณ๎Ž๎€ณ๎พ๎€ฌ๎ƒ๎†ฝ ๎€ณ๎Ž ๎€๎œ๎ฎ๎€ณ๎‰๎‰๎’๎ฃ ๎ช๎ƒ๎€ณ๎Œ๎•๎’๎ฃ ๎€ ๎€ซ๎€๎ช๎€๎‰๎ฎ๎†ธ๎€ ๎ท ๎€๎‰ ๎”๎€๎…๎ฃ ๎ฐ๎€๎ฃ๎€ฌ๎’๎€ฎ ๎€๎’๎ท ๎ช๎€๎Ž
๎ƒ๎Ž๎€ฐ๎€ณ๎•๎€ณ๎Ž๎€ฐ๎€ณ๎Ž๎ช๎ƒ๎ฃ๎ช๎€๎ฃ๎— ๎€๎€๎€ค๎…๎€๎Ž ๎‰๎‰๎€ณ๎ฑ๎€๎€ฐ๎’ ๎€ณ๎Ž ๎€ฐ๎’๎ฃ ๎€ฐ๎„๎€ฌ๎€๎€ฐ๎€๎ฃ ๎€ ๎‰๎€ ๎Œ๎€๎‰๎ช๎ก๎€ณ๎€ฌ๎€๎€ ๎€ณ๎€ฌ๎’๎Ž๎’๎Œ๎…๎€ ๎€ณ๎ฃ๎•๎€๎†ธ๎’๎‰๎€ ๎€ฐ๎€ณ ๎“๎๎€บ๎บ ๎€๎‰ ๎€ค๎’๎ก๎
๎€ฐ๎€ณ ๎€ฐ๎€ณ๎‰ ๎€ฌ๎’๎‰๎€๎•๎ฃ๎’๎™ ๎€ฒ๎ฃ๎ช๎€ณ ๎”๎‰๎€๎Ž ๎€ธ๎ฎ๎€ณ ๎ฎ๎Ž ๎ƒ๎Ž๎ฃ๎ช๎ก๎ฎ๎Œ๎€ณ๎Ž๎ช๎’ ๎€ค๎‚๎ฃ๎ƒ๎€ฌ๎’ ๎•๎€๎ก๎€ ๎€ฌ๎’๎Œ๎€ณ๎Ž๎น๎€๎ก ๎‰๎€ ๎Œ๎’๎€ฐ๎€ณ๎ก๎Ž๎ƒ๎น๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎€ณ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎€ ๎ท
๎€ณ๎‰ ๎€ณ๎Ž๎€ฌ๎ฎ๎€๎€ฐ๎ก๎€ณ ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎€ฌ๎ƒ๎’๎Ž๎€๎‰ ๎€ฐ๎€ณ ๎€ฒ๎ฃ๎•๎€๎†ธ๎€๎™ ๎”๎€ณ๎ก๎’ ๎ช๎€๎Œ๎•๎’๎€ฌ๎’ ๎Ž๎’๎ฃ ๎ฑ๎ƒ๎Ž๎’ ๎€ฐ๎€ณ ๎‰๎€ ๎Œ๎€๎Ž๎’ ๎€ฐ๎€ณ ๎€ฒ๎ฎ๎ก๎’๎•๎€ ๎Ž๎ƒ ๎ฃ๎ฎ ๎’๎€ค๎…๎€ณ๎ช๎ƒ๎ฑ๎’
๎€ณ๎ก๎€ ๎‰๎€ ๎ƒ๎Ž๎ช๎€ณ๎€ผ๎ก๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎€ณ๎Ž ๎€ณ๎ฃ๎€ ๎Ž๎ฎ๎€ณ๎ฑ๎€ ๎’๎ก๎€ผ๎€๎Ž๎ƒ๎น๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎€ฌ๎ƒ๎’๎Ž๎€๎‰ ๎’ ๎ฃ๎ฎ๎•๎ก๎€๎Ž๎€๎€ฌ๎ƒ๎’๎Ž๎€๎‰๎™ ๎€ฃ๎ก๎ฎ๎ฃ๎€ณ๎‰๎€๎ฃ ๎Ž๎’ ๎€ณ๎ฃ๎ช๎€๎€ค๎€ ๎€ณ๎Ž
๎€ณ๎‰ ๎€๎ฃ๎ฎ๎Ž๎ช๎’ ๎Ž๎ƒ ๎ฃ๎€ณ ๎‰๎€ ๎€ณ๎ฃ๎•๎€ณ๎ก๎€๎€ค๎€๎™ ๎€ท๎ฎ๎€ณ ๎ƒ๎Œ๎•๎ฎ๎‰๎ฃ๎€๎€ฐ๎’ ๎€ณ ๎ƒ๎Ž๎ฃ๎•๎ƒ๎ก๎€๎€ฐ๎’ ๎•๎’๎ก ๎‰๎€ ๎€ธ๎€๎Œ๎’๎ฃ๎€ ๎‘๎ก๎€ผ๎€๎Ž๎ƒ๎น๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€ ๎•๎€๎ก๎€
๎‰๎€ ๎€ซ๎’๎’๎•๎€ณ๎ก๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎€ฒ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎€๎€ฎ ๎‰๎€ ๎‘๎€ฒ๎€ซ๎€ฒ ๎–๎Ž๎€๎€ฌ๎ƒ๎€ฐ๎€ ๎€ฐ๎€ณ๎‰ ๎”๎‰๎€๎Ž ๎‹๎€๎ก๎ฃ๎€๎€๎‰๎‰๎€ฎ ๎€ฐ๎€ณ๎‰ ๎œ๎ฎ๎€ณ ๎Ž๎’ ๎‰๎‰๎€ณ๎€ผ๎†ฝ ๎€ ๎€ฒ๎ฃ๎•๎€๎†ธ๎€ ๎Ž๎ƒ ๎ฎ๎Ž
๎€ฐ๎†ฝ๎‰๎€๎ก๎€ฎ ๎€๎ฎ๎Ž๎œ๎ฎ๎€ณ ๎‰๎ฎ๎€ณ๎€ผ๎’ ๎ก๎€ณ๎€ฌ๎ƒ๎€ค๎ƒ๎Œ๎’๎ฃ ๎€ผ๎ก๎€๎Ž๎€ฐ๎€ณ๎ฃ ๎€ฌ๎€๎Ž๎ช๎ƒ๎€ฐ๎€๎€ฐ๎€ณ๎ฃ ๎€ฐ๎€ณ ๎Œ๎€๎Ž๎ช๎€ณ๎œ๎ฎ๎ƒ๎‰๎‰๎€ ๎ท ๎‰๎€ณ๎€ฌ๎€๎€ณ ๎€ณ๎Ž ๎•๎’๎‰๎ฑ๎’๎—๎€ฎ ๎œ๎ฎ๎€ณ ๎ฑ๎€ณ๎…๎€๎Œ๎’๎ฃ ๎€
๎‰๎’ ๎‰๎€ณ๎…๎’๎ฃ ๎€ฌ๎’๎Œ๎’ ๎‰๎€ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช๎’๎ก๎€ ๎€ฐ๎€ณ ๎‰๎’๎ฃ ๎ƒ๎Ž๎ช๎€ณ๎ก๎€ณ๎ฃ๎€ณ๎ฃ ๎€ณ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎’๎ฃ ๎ท ๎€ฌ๎’๎Œ๎€ณ๎ก๎€ฌ๎ƒ๎€๎‰๎€ณ๎ฃ ๎’๎€ฌ๎€ฌ๎ƒ๎€ฐ๎€ณ๎Ž๎ช๎€๎‰๎€ณ๎ฃ๎™ ๎ญ๎Ž ๎€๎†ธ๎’ ๎€ฐ๎€ณ๎ฃ๎•๎ฎ๎„๎ฃ๎€ฎ
๎€ณ๎Ž ๎€ฐ๎ƒ๎€ฌ๎ƒ๎€ณ๎Œ๎€ค๎ก๎€ณ ๎€ฐ๎€ณ ๎“๎๎ฆ๎บ๎€ฎ ๎Ž๎€๎€ฌ๎€ณ๎ก๎…๎€ ๎€ฐ๎€ณ ๎€ณ๎ฃ๎€ณ ๎’๎ก๎€ผ๎€๎Ž๎ƒ๎ฃ๎Œ๎’ ๎‰๎€ ๎€๎€ฌ๎ช๎ฎ๎€๎‰ ๎‘๎ก๎€ผ๎€๎Ž๎ƒ๎น๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎•๎€๎ก๎€ ๎‰๎€ ๎€ซ๎’๎’๎•๎€ณ๎ก๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎ท ๎€ณ๎‰
๎€ฏ๎€ณ๎ฃ๎€๎ก๎ก๎’๎‰๎‰๎’ ๎€ฒ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎’๎ฃ ๎–๎‘๎€ซ๎€ฏ๎€ฒ๎—๎€ฎ ๎œ๎ฎ๎€ณ ๎€ณ๎ต๎ช๎€ณ๎Ž๎€ฐ๎€ณ๎ก๎…๎€ ๎ท๎€ ๎€ณ๎ฃ๎’๎ฃ ๎ƒ๎Ž๎ช๎€ณ๎ก๎€ณ๎ฃ๎€ณ๎ฃ ๎€ฐ๎€ณ๎ฃ๎€ฐ๎€ณ ๎‰๎€ ๎€ธ๎ก๎’๎Ž๎ช๎€ณ๎ก๎€ ๎€ฐ๎€ณ ๎‰๎€ ๎ญ๎ ๎ข๎ข ๎€๎€๎ฃ๎
๎ช๎€ ๎‰๎€๎ฃ ๎€ฌ๎’๎ฃ๎ช๎€๎ฃ ๎€ฐ๎€ณ๎‰ ๎’๎€ณ๎ฃ๎ช๎€ณ ๎€ฐ๎€ณ ๎€œ๎Œ๎„๎ก๎ƒ๎€ฌ๎€ ๎€ณ ๎ƒ๎Ž๎€ฌ๎‰๎ฎ๎ฃ๎’ ๎€๎€๎ฃ๎ช๎€ ๎€ณ๎‰ ๎‚๎ก๎€ณ๎€ ๎€ฐ๎€ณ๎‰ ๎”๎€๎€ฌ๎…๎พ๎€ฌ๎’๎™ ๎ˆ๎€๎ฃ ๎€ซ๎’๎Œ๎ฎ๎Ž๎ƒ๎€ฐ๎€๎€ฐ๎€ณ๎ฃ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎ฃ
๎€ณ๎ก๎€๎Ž ๎’๎ช๎ก๎€ ๎€ฌ๎’๎ฃ๎€๎™
๎€ฒ๎Ž ๎‰๎€ ๎ฃ๎’๎€ฌ๎ƒ๎€ณ๎€ฐ๎€๎€ฐ ๎€ณ๎ฃ๎•๎€๎†ธ๎’๎‰๎€ ๎œ๎ฎ๎€ณ ๎Œ๎€ณ ๎ช๎’๎€ฌ๎†ฝ ๎ฑ๎ƒ๎ฑ๎ƒ๎ก ๎€ณ๎Ž ๎‰๎€ ๎•๎ก๎ƒ๎Œ๎€ณ๎ก๎€ ๎€ณ๎ช๎€๎•๎€ ๎€ฐ๎€ณ ๎€ธ๎’๎ก๎Œ๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎•๎€๎ก๎€ ๎ฃ๎€ณ๎ก ๎•๎ก๎’๎€ธ๎€ณ๎ฃ๎’๎ก
๎ฎ๎Ž๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎ช๎€๎ก๎ƒ๎’๎€ฎ ๎€ณ๎Ž ๎‰๎€ ๎€ฐ๎ƒ๎ฃ๎€ฌ๎ƒ๎•๎‰๎ƒ๎Ž๎€ ๎œ๎ฎ๎€ณ ๎€ณ๎Ž๎ช๎’๎Ž๎€ฌ๎€ณ๎ฃ ๎€๎€ค๎€๎ก๎€ฌ๎€๎€ค๎€ ๎‰๎€ ๎€ฒ๎€ฌ๎’๎Ž๎’๎Œ๎…๎€ ๎”๎’๎‰๎…๎ช๎ƒ๎€ฌ๎€๎€ฎ ๎‰๎€ ๎€ฟ๎€๎€ฌ๎ƒ๎€ณ๎Ž๎€ฐ๎€ ๎”๎‰ก๎€ค๎‰๎ƒ๎€ฌ๎€ ๎ท ๎€ณ๎‰
๎€ฏ๎€ณ๎ก๎€ณ๎€ฌ๎€๎’ ๎€ท๎ƒ๎ฃ๎€ฌ๎€๎‰๎€ฎ ๎€ณ๎‰ ๎€ธ๎€๎Œ๎’๎ฃ๎’ ๎‚๎Ž๎€ธ๎’๎ก๎Œ๎€ณ ๎€ฐ๎€ณ ๎‰๎€ ๎‘๎€ฒ๎€ซ๎€ฒ ๎ฃ๎’๎€ค๎ก๎€ณ ๎‰๎€ ๎€ณ๎€ฌ๎’๎Ž๎’๎Œ๎…๎€ ๎€ณ๎ฃ๎•๎€๎†ธ๎’๎‰๎€ ๎ท ๎‰๎’๎ฃ ๎ก๎ฎ๎€ฐ๎ƒ๎Œ๎€ณ๎Ž๎ช๎’๎ฃ ๎€ฐ๎€ณ๎‰ ๎”๎‰๎€๎Ž
๎€ฐ๎€ณ ๎€ฒ๎ฃ๎ช๎€๎€ค๎ƒ๎‰๎ƒ๎น๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎ฃ๎€ณ ๎€ฌ๎’๎Ž๎ฑ๎ƒ๎ก๎ช๎ƒ๎€ณ๎ก๎’๎Ž ๎€ณ๎Ž ๎ƒ๎Ž๎ฃ๎ช๎ก๎ฎ๎Œ๎€ณ๎Ž๎ช๎’๎ฃ ๎€ค๎‚๎ฃ๎ƒ๎€ฌ๎’๎ฃ ๎œ๎ฎ๎€ณ ๎Œ๎€ณ ๎€ณ๎ต๎ƒ๎€ผ๎ƒ๎€ณ๎ก๎’๎Ž ๎Œ๎ฎ๎€ฌ๎€๎€๎ฃ ๎€๎’๎ก๎€๎ฃ ๎€ฐ๎€ณ ๎‰๎€ณ๎€ฌ๎ช๎ฎ๎ก๎€๎™
๎€ท๎ฎ๎€ณ ๎‰๎€ ๎•๎ก๎ƒ๎Œ๎€ณ๎ก๎€ ๎ฑ๎€ณ๎น ๎œ๎ฎ๎€ณ ๎‰๎’๎ฃ ๎€ณ๎€ฌ๎’๎Ž๎’๎Œ๎ƒ๎ฃ๎ช๎€๎ฃ ๎–๎ช๎ก๎€๎ฃ ๎‰๎€๎ฃ ๎’๎‰๎€ณ๎€๎€ฐ๎€๎ฃ ๎€ฐ๎€ณ ๎€๎ก๎€ค๎ƒ๎ช๎ก๎ƒ๎ฃ๎ช๎€๎ฃ ๎€ณ ๎ƒ๎‰๎ฎ๎ฃ๎ช๎ก๎€๎€ฐ๎’๎ฃ ๎€ฐ๎€ณ ๎‰๎’๎ฃ ๎ฃ๎ƒ๎€ผ๎‰๎’๎ฃ
๎€๎Ž๎ช๎€ณ๎ก๎ƒ๎’๎ก๎€ณ๎ฃ๎— ๎ƒ๎ก๎ก๎ฎ๎Œ๎•๎ƒ๎€ณ๎ก๎’๎Ž ๎€ณ๎Ž ๎€ณ๎‰ ๎€ณ๎ฃ๎€ฌ๎€ณ๎Ž๎€๎ก๎ƒ๎’ ๎Ž๎€๎€ฌ๎ƒ๎’๎Ž๎€๎‰ ๎ท ๎Œ๎ฎ๎€ฌ๎€๎’๎ฃ ๎€ธ๎ฎ๎ƒ๎Œ๎’๎ฃ ๎€ฌ๎’๎Ž๎ฃ๎€ฌ๎ƒ๎€ณ๎Ž๎ช๎€ณ๎ฃ ๎€ฐ๎€ณ ๎œ๎ฎ๎€ณ ๎€ฐ๎ƒ๎ฃ๎•๎’๎Ž๎…๎€๎Œ๎’๎ฃ
๎€ฐ๎€ณ ๎ฎ๎Ž ๎Ž๎ฎ๎ช๎ก๎ƒ๎€ฐ๎’ ๎€ผ๎ก๎ฎ๎•๎’ ๎€ฐ๎€ณ ๎•๎ก๎’๎€ธ๎€ณ๎ฃ๎ƒ๎’๎Ž๎€๎‰๎€ณ๎ฃ ๎€ฌ๎’๎Ž ๎€ค๎ฎ๎€ณ๎Ž๎’๎ฃ ๎€ฌ๎’๎Ž๎’๎€ฌ๎ƒ๎Œ๎ƒ๎€ณ๎Ž๎ช๎’๎ฃ ๎ช๎„๎€ฌ๎Ž๎ƒ๎€ฌ๎’๎ฃ ๎œ๎ฎ๎€ณ ๎ฃ๎€๎€ค๎…๎€๎Ž ๎€ฌ๎ฎ๎‚๎‰๎€ณ๎ฃ ๎€ณ๎ก๎€๎Ž ๎‰๎€๎ฃ
๎ก๎€ณ๎€ธ๎’๎ก๎Œ๎€๎ฃ ๎Ž๎€ณ๎€ฌ๎€ณ๎ฃ๎€๎ก๎ƒ๎€๎ฃ๎ค ๎Ž๎ฎ๎Ž๎€ฌ๎€ ๎Œ๎€ณ ๎€ผ๎ฎ๎ฃ๎ช๎†ฝ ๎œ๎ฎ๎€ณ ๎€ธ๎ฎ๎€ณ๎ก๎€๎Ž ๎€ฐ๎€ณ๎ฃ๎ƒ๎€ผ๎Ž๎€๎€ฐ๎’๎ฃ ๎€ฌ๎’๎Ž ๎€ธ๎ก๎€ณ๎€ฌ๎ฎ๎€ณ๎Ž๎€ฌ๎ƒ๎€ ๎€ฌ๎’๎Œ๎’ ๎ช๎€ณ๎€ฌ๎Ž๎†ฝ๎€ฌ๎ก๎€๎ช๎€๎ฃ ๎•๎’๎ก๎œ๎ฎ๎€ณ
๎Œ๎€ณ ๎•๎€๎ก๎€ณ๎€ฌ๎…๎€ ๎ฎ๎Ž ๎ช๎„๎ก๎Œ๎ƒ๎Ž๎’ ๎•๎€ณ๎ท๎’๎ก๎€๎ช๎ƒ๎ฑ๎’ ๎ฎ๎ช๎ƒ๎‰๎ƒ๎น๎€๎€ฐ๎’ ๎•๎’๎ก ๎‰๎’๎ฃ ๎€๎‰๎‰๎€ณ๎€ผ๎€๎€ฐ๎’๎ฃ ๎€๎‰ ๎ก๎„๎€ผ๎ƒ๎Œ๎€ณ๎Ž ๎•๎’๎‰๎…๎ช๎ƒ๎€ฌ๎’ ๎œ๎ฎ๎€ณ ๎€ฐ๎€ณ๎ฃ๎€ฌ๎’๎Ž๎พ๎€๎€ค๎€๎Ž
๎€ฐ๎€ณ ๎‰๎’๎ฃ ๎€ฌ๎€๎Œ๎€ค๎ƒ๎’๎ฃ๎€ฎ ๎€ฌ๎’๎Ž ๎€ณ๎‰ ๎œ๎ฎ๎€ณ๎€ฎ ๎€๎€ฐ๎€ณ๎Œ๎‚๎ฃ๎€ฎ ๎œ๎ฎ๎€ณ๎ก๎…๎€๎Ž ๎ƒ๎Ž๎ฃ๎ƒ๎ฃ๎ช๎ƒ๎ก ๎€ณ๎Ž ๎‰๎€ ๎€ธ๎ก๎€๎€ผ๎ƒ๎‰๎ƒ๎€ฐ๎€๎€ฐ ๎€ฐ๎€ณ ๎ฃ๎ฎ ๎•๎ก๎’๎ช๎€๎€ผ๎’๎Ž๎ƒ๎ฃ๎Œ๎’ ๎•๎’๎‰๎…๎ช๎ƒ๎€ฌ๎’๎™
๎€œ ๎€ฌ๎’๎Œ๎ƒ๎€ณ๎Ž๎น๎’๎ฃ ๎€ฐ๎€ณ ๎‰๎€ ๎€ฐ๎„๎€ฌ๎€๎€ฐ๎€ ๎€ฐ๎€ณ ๎“๎๎ฆ๎บ ๎ฑ๎ƒ๎ฑ๎…๎€๎Œ๎’๎ฃ ๎…๎ฎ๎Ž๎ช๎’ ๎€ ๎‰๎€๎ฃ ๎€ซ๎’๎Œ๎ฎ๎Ž๎ƒ๎€ฐ๎€๎€ฐ๎€ณ๎ฃ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎ฃ๎€ฎ ๎œ๎ฎ๎€ณ ๎ƒ๎€ค๎€๎Ž ๎€๎€ฐ๎œ๎ฎ๎ƒ๎ก๎ƒ๎€ณ๎Ž๎
๎€ฐ๎’ ๎ฎ๎Ž๎€ ๎€ผ๎ก๎€๎Ž ๎€ธ๎ฎ๎€ณ๎ก๎น๎€ ๎•๎€๎ก๎€ ๎€๎€ผ๎‰๎ฎ๎ช๎ƒ๎Ž๎€๎ก ๎€ณ๎‰ ๎ฑ๎ƒ๎€ณ๎…๎’ ๎€ฌ๎’๎Ž๎ช๎ƒ๎Ž๎€ณ๎Ž๎ช๎€ณ๎€ฎ ๎ท ๎Ž๎’ ๎‰๎’ ๎ฃ๎€๎€ค๎…๎€๎Œ๎’๎ฃ๎™ ๎€ฒ๎Ž ๎€๎œ๎ฎ๎€ณ๎‰ ๎ช๎ƒ๎€ณ๎Œ๎•๎’๎€ฎ ๎€ฌ๎ฎ๎€๎Ž๎€ฐ๎’
๎‰๎€ ๎€ท๎€๎€ฌ๎ฎ๎‰๎ช๎€๎€ฐ ๎€ฐ๎€ณ ๎€ฒ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎€๎ฃ ๎€ฐ๎€ณ ๎‹๎€๎€ฐ๎ก๎ƒ๎€ฐ ๎€ณ๎ฃ๎ช๎€๎€ค๎€ ๎€๎‰๎€ฌ๎€๎Ž๎น๎€๎Ž๎€ฐ๎’ ๎ฎ๎Ž ๎•๎ฎ๎Ž๎ช๎’ ๎€ฐ๎€ณ ๎€๎€ณ๎ก๎ฑ๎’๎ก๎€ฎ ๎€ณ๎ฃ๎ช๎€ ๎‰๎ƒ๎€ฌ๎€ณ๎Ž๎€ฌ๎ƒ๎€๎ช๎ฎ๎ก๎€ ๎Ž๎’
๎€ณ๎ต๎ƒ๎ฃ๎ช๎…๎€ ๎€๎‰ก๎Ž ๎€ณ๎Ž ๎ข๎€ณ๎ฑ๎ƒ๎‰๎‰๎€ ๎–๎€๎ฎ๎Ž๎œ๎ฎ๎€ณ ๎ƒ๎Ž๎Œ๎€ณ๎€ฐ๎ƒ๎€๎ช๎€๎Œ๎€ณ๎Ž๎ช๎€ณ ๎ฃ๎€ณ ๎€ฌ๎ก๎€ณ๎†ฝ ๎€ณ๎‰ ๎‚๎Ž๎ฃ๎ช๎ƒ๎ช๎ฎ๎ช๎’ ๎ญ๎Ž๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎ช๎€๎ก๎ƒ๎’ ๎€ฐ๎€ณ ๎€ซ๎ƒ๎€ณ๎Ž๎€ฌ๎ƒ๎€๎ฃ ๎€ฒ๎Œ๎
๎•๎ก๎€ณ๎ฃ๎€๎ก๎ƒ๎€๎‰๎€ณ๎ฃ๎€ฎ ๎‚๎ญ๎€ซ๎€ฒ๎€ฎ ๎€ฐ๎’๎Ž๎€ฐ๎€ณ ๎ช๎ฎ๎ฑ๎€ณ ๎€ณ๎‰ ๎€๎’๎Ž๎’๎ก ๎€ฐ๎€ณ ๎€ฐ๎€๎ก ๎€ค๎€๎ฃ๎ช๎€๎Ž๎ช๎€ณ๎ฃ ๎€ฌ๎‰๎€๎ฃ๎€ณ๎ฃ๎ค ๎€ธ๎ฎ๎€ณ ๎€ณ๎‰ ๎’๎ก๎ƒ๎€ผ๎€ณ๎Ž ๎€ฐ๎€ณ ๎‰๎€ ๎€๎€ฌ๎ช๎ฎ๎€๎‰ ๎€ท๎€๎€ฌ๎ฎ๎‰๎ช๎€๎€ฐ๎—๎™
๎๎’ ๎ช๎€ณ๎Ž๎…๎€๎Œ๎’๎ฃ ๎€ธ๎‚๎€ฌ๎ƒ๎‰ ๎€๎€ฌ๎€ฌ๎€ณ๎ฃ๎’ ๎€ ๎ฎ๎Ž๎€ ๎€ฌ๎ก๎€ณ๎€ฌ๎ƒ๎€ณ๎Ž๎ช๎€ณ ๎€ค๎ƒ๎€ค๎‰๎ƒ๎’๎€ผ๎ก๎€๎€ธ๎…๎€ ๎€ฐ๎ƒ๎ฑ๎ฎ๎‰๎€ผ๎€๎ช๎ƒ๎ฑ๎€ ๎ฃ๎’๎€ค๎ก๎€ณ ๎€ณ๎‰ ๎‹๎€ณ๎ก๎€ฌ๎€๎€ฐ๎’ ๎€ซ๎’๎Œ๎‰ก๎Ž๎™ ๎ข๎ฎ๎ฃ
๎•๎ฎ๎€ณ๎ก๎ช๎€๎ฃ ๎ฃ๎†ฝ๎‰๎’ ๎€ฌ๎’๎Œ๎€ณ๎Ž๎น๎€๎ก๎’๎Ž ๎€ ๎€๎€ค๎ก๎ƒ๎ก๎ฃ๎€ณ ๎•๎€๎ก๎€ ๎‰๎€๎ฃ ๎ก๎€ณ๎‰๎€๎€ฌ๎ƒ๎’๎Ž๎€ณ๎ฃ ๎€ฌ๎’๎Œ๎€ณ๎ก๎€ฌ๎ƒ๎€๎‰๎€ณ๎ฃ ๎ท ๎•๎€๎ก๎€ ๎‰๎€ ๎€ณ๎Œ๎ƒ๎€ผ๎ก๎€๎€ฌ๎ƒ๎†ฝ๎Ž ๎€ฐ๎€ณ ๎ช๎ก๎€๎€ค๎€๎…๎€๎
๎€ฐ๎’๎ก๎€ณ๎ฃ ๎€ณ๎ฃ๎•๎€๎†ธ๎’๎‰๎€ณ๎ฃ๎€ฎ ๎œ๎ฎ๎€ณ ๎€ธ๎ฎ๎€ณ๎ก๎’๎Ž ๎‰๎’๎ฃ ๎•๎ก๎ƒ๎Œ๎€ณ๎ก๎’๎ฃ ๎œ๎ฎ๎€ณ ๎€ฐ๎€ณ๎ฃ๎€ฌ๎ฎ๎€ค๎ก๎ƒ๎€ณ๎ก๎’๎Ž ๎€ณ๎Ž ๎Œ๎€๎ฃ๎€ ๎‰๎€ ๎€ธ๎ฎ๎ช๎ฎ๎ก๎€ ๎ญ๎Ž๎ƒ๎†ฝ๎Ž ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€ ๎ท ๎€ณ๎‰
๎€ธ๎ฎ๎ช๎ฎ๎ก๎’ ๎€ฒ๎ฃ๎•๎€๎€ฌ๎ƒ๎’ ๎€ฒ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎’ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎’ ๎€ณ๎Ž ๎ฎ๎Ž๎€ ๎€ฐ๎ฎ๎ก๎€ ๎€ณ๎ต๎•๎€ณ๎ก๎ƒ๎€ณ๎Ž๎€ฌ๎ƒ๎€ ๎ฑ๎ƒ๎ช๎€๎‰๎€ญ ๎ฃ๎€ณ ๎€ฐ๎€ณ๎ฃ๎•๎€๎ก๎ก๎€๎Œ๎€๎ก๎’๎Ž ๎•๎’๎ก ๎€ณ๎‰ ๎€ฌ๎€๎Œ๎•๎’
๎€ฐ๎€ณ ๎€ท๎ก๎€๎Ž๎€ฌ๎ƒ๎€๎€ฎ ๎‰๎€๎ฃ ๎€ธ๎‚๎€ค๎ก๎ƒ๎€ฌ๎€๎ฃ ๎€ฐ๎€ณ ๎€œ๎‰๎€ณ๎Œ๎€๎Ž๎ƒ๎€ ๎ท ๎‰๎’๎ฃ ๎ฃ๎€ณ๎ก๎ฑ๎ƒ๎€ฌ๎ƒ๎’๎ฃ ๎€ฐ๎€ณ ๎‚๎Ž๎€ผ๎‰๎€๎ช๎€ณ๎ก๎ก๎€๎€ฎ ๎€ฟ๎’๎‰๎€๎Ž๎€ฐ๎€ ๎’ ๎ข๎ฎ๎ƒ๎น๎€ ๎•๎’๎ก๎œ๎ฎ๎€ณ ๎Ž๎ฎ๎€ณ๎ฃ๎ช๎ก๎€
๎€ณ๎€ฌ๎’๎Ž๎’๎Œ๎…๎€ ๎€ฌ๎€ณ๎ก๎ก๎€๎€ฐ๎€ ๎Ž๎’ ๎€ฌ๎’๎Ž๎ฃ๎€ณ๎€ผ๎ฎ๎…๎€ ๎€ฌ๎ก๎€ณ๎€๎ก ๎‰๎’๎ฃ ๎ฃ๎ฎ๎พ๎€ฌ๎ƒ๎€ณ๎Ž๎ช๎€ณ๎ฃ ๎•๎ฎ๎€ณ๎ฃ๎ช๎’๎ฃ ๎€ฐ๎€ณ ๎ช๎ก๎€๎€ค๎€๎…๎’ ๎Ž๎ƒ ๎€ณ๎‰๎€ณ๎ฑ๎€๎ก ๎‰๎€ ๎ก๎€ณ๎Ž๎ช๎€ ๎•๎€ณ๎ก ๎€ฌ๎‚๎•๎ƒ๎ช๎€
๎€ ๎ฎ๎Ž ๎Ž๎ƒ๎ฑ๎€ณ๎‰ ๎€ฐ๎€ณ ๎€ฐ๎ƒ๎€ผ๎Ž๎ƒ๎€ฐ๎€๎€ฐ ๎•๎€ณ๎ก๎ฃ๎’๎Ž๎€๎‰๎™ ๎€œ๎€ฐ๎€ณ๎Œ๎‚๎ฃ ๎€ฐ๎€ณ ๎€ณ๎‰๎‰๎’๎ฃ๎€ฎ ๎€ ๎‰๎€ ๎Ž๎ฎ๎€ณ๎ฑ๎€ ๎€ฒ๎ฎ๎ก๎’๎•๎€ ๎‰๎€ ๎€ฌ๎’๎Ž๎’๎€ฌ๎…๎€๎Ž ๎‰ก๎Ž๎ƒ๎€ฌ๎€๎Œ๎€ณ๎Ž๎ช๎€ณ ๎‰๎€๎ฃ
๎„๎‰๎ƒ๎ช๎€ณ๎ฃ ๎•๎’๎‰๎…๎ช๎ƒ๎€ฌ๎€๎ฃ๎€ฎ ๎พ๎Ž๎€๎Ž๎€ฌ๎ƒ๎€ณ๎ก๎€๎ฃ ๎ท ๎–๎€ณ๎Ž ๎Œ๎€ณ๎Ž๎’๎ก ๎Œ๎€ณ๎€ฐ๎ƒ๎€ฐ๎€๎— ๎€๎€ฌ๎€๎€ฐ๎„๎Œ๎ƒ๎€ฌ๎€๎ฃ๎™ ๎ˆ๎’๎ฃ ๎•๎ก๎ƒ๎Œ๎€ณ๎ก๎’๎ฃ ๎€ฒ๎ฃ๎ช๎€๎€ฐ๎’๎ฃ ๎Œ๎ƒ๎€ณ๎Œ๎€ค๎ก๎’๎ฃ ๎€ฐ๎€ณ
๎‰๎€๎ฃ ๎€ซ๎’๎Œ๎ฎ๎Ž๎ƒ๎€ฐ๎€๎€ฐ๎€ณ๎ฃ ๎€ฒ๎€ฌ๎’๎Ž๎†ฝ๎Œ๎ƒ๎€ฌ๎€๎ฃ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎ฃ ๎Ž๎’ ๎ช๎€ณ๎Ž๎…๎€๎Ž ๎ƒ๎Ž๎ช๎€ณ๎ก๎„๎ฃ ๎€ณ๎Ž ๎€ฌ๎’๎‰๎€๎€ค๎’๎ก๎€๎ก ๎€ฌ๎’๎Ž ๎€ณ๎‰ ๎€ธ๎ก๎€๎Ž๎œ๎ฎ๎ƒ๎ฃ๎Œ๎’๎€ฎ ๎œ๎ฎ๎€ณ ๎ท๎€
๎‰๎€ณ๎ฃ ๎Œ๎€๎Ž๎€ฐ๎€๎€ค๎€ ๎Œ๎€ณ๎ก๎€ฌ๎€๎Ž๎€ฌ๎…๎€๎ฃ ๎€ ๎€ค๎ฎ๎€ณ๎Ž ๎•๎ก๎€ณ๎€ฌ๎ƒ๎’ ๎ท ๎Œ๎€๎Ž๎’ ๎€ฐ๎€ณ ๎’๎€ค๎ก๎€ ๎€ฌ๎’๎Ž ๎€ค๎€๎…๎’๎ฃ ๎ฃ๎€๎‰๎€๎ก๎ƒ๎’๎ฃ๎ค ๎ท ๎€ณ๎‰ ๎€ธ๎ก๎€๎Ž๎œ๎ฎ๎ƒ๎ฃ๎Œ๎’ ๎Ž๎’ ๎€ณ๎ฃ๎ช๎€๎€ค๎€
https://doi.org/10.6092/issn.2036-3583/9837 III ๎† 10

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